The Board of Investment (“BOI”) is encouraging the investments in Thailand by granting the tax privileges and non-tax privileges. The BOI tax privileges always come with certain conditions that a BOI promoted company needs to comply with.

We advise clients on how to exploit the tax privileges to their advantage and other BOI related issues, including segregation of BOI business accounting book and non-BOI business accounting book, the loss carry forward, the dividends payments in the last year of a tax holiday, and procedures for disposal of inventory of BOI business.